SA100 2009 Tax Return: Page TR 1 HMRC 12/08 net Tax Return 2009 Tax year 6 April 2008 to 5 April 2009 Your Tax Return This Notice requires you, by law, to make a return of your taxable income and capital gains, and any documents requested, for the year from 6 April 2008 to 5 April 2009. Deadlines We must receive your Tax Return by either: • 31 October 2009 – if you are going to send us a paper Return, or • 31 January 2010 – if you are going to file online. Please note the new filing date for paper Returns. You will be charged a £100 penalty if your Tax Return is received after the appropriate deadline. If you pay late you will be charged interest and possibly a surcharge. To file online, go to www.hmrc.gov.uk and under do it online select Self Assessment. How to fill in this form This form is designed to be read by machine – please follow the rules below so that the Tax Return is read correctly. • Enter your figures in whole pounds – ignore the pence. Round down income and round up expenses and tax paid – it is to your benefit. • If a box does not apply, please leave it blank – do not strike through empty boxes or write anything else. Cross out any mistakes and write the correct information below Please round up tax paid: £4,700.21 would be £4701 Use black ink and capital letters State Pension lump sum Tax taken off box 8 Pensions (other than State Pension), retirement 10 £ 0 0 • 9 0 0 • 24350 49 4701 Name of bank or building society 4 ANY BAN K Starting your Tax Return Before you start to fill it in, look through your Tax Return to make sure there is a section for all your income and claims – you may need some separate supplementary pages (see page TR 2 and pages TRG 2 to 6 of the Tax Return guide). If you need help please use the guide, phone the number above or 0845 9000 444, or go to www.hmrc.gov.uk Your personal details Your date of birth – it helps get your tax right DDMMYYYY Your name and address – if it is different from what is on the front of this form. Please write the correct details underneath the wrong ones, and put ‘X’ in the box Your contact phone number Your National Insurance number – leave blank if the correct number is shown above as your ‘Tax Reference' 4 3 2 1 1 0 1 2 1 9 3 6 (F. T. Segal) UTR 2437071741 F. T. SEGAL TAX REFERENCE ZT894742D EMPLOYER REFERENCE DATE 6 APRIL 2009 HM REVENUE & CUSTOMS SEFTON THE TRIAD STANLEY ROAD BOOTLE L75 1HW 8 OSPREY COURT 256/258 FINCHLEY ROAD LONDON NW3 7AA FOR 0845 300 3939 REFERENCE
Transcript
SA100 2009 Tax Return: Page TR 1 HMRC 12/08 net
Tax Return 2009Tax year 6 April 2008 to 5 April 2009
Your Tax ReturnThis Notice requires you, by law, to make a return of yourtaxable income and capital gains, and any documentsrequested, for the year from 6 April 2008 to 5 April 2009.
DeadlinesWe must receive your Tax Return by either:• 31 October 2009 – if you are going to send us a paper
Return, or• 31 January 2010 – if you are going to file online.
Please note the new filing date for paper Returns.
You will be charged a £100 penalty if your Tax Return isreceived after the appropriate deadline. If you pay late you willbe charged interest and possibly a surcharge.
To file online, go to www.hmrc.gov.uk and under do it onlineselect Self Assessment.
How to fill in this formThis form is designed to be read by machine – please followthe rules below so that the Tax Return is read correctly.
• Enter your figures in whole pounds – ignore the pence.Round down income and round up expenses and tax paid – it is to your benefit.
• If a box does not apply, please leave it blank – do not strikethrough empty boxes or write anything else.
Cross out any mistakesand write the correctinformation below
Please round up tax paid: £4,700.21 would be £4701
Use black ink and capital letters
State Pension lump sum
Tax taken off box 8
Pensions (other than State Pension), retirement 10
£ 0 0•
9
£ 0 0•
8
2 4 3 5 0
4 9
4 7 0 1
Name of bank or building society4
A N Y B A N K
Starting your Tax ReturnBefore you start to fill it in, look through your Tax Return to make sure there is a section for all your income and claims – youmay need some separate supplementary pages (see page TR 2 and pages TRG 2 to 6 of the Tax Return guide). If you need helpplease use the guide, phone the number above or 0845 9000 444, or go to www.hmrc.gov.uk
Your personal details
Your date of birth – it helps get your tax right DD MM YYYY
Your name and address – if it is different from what is on
the front of this form. Please write the correct details
underneath the wrong ones, and put ‘X’ in the box
Your contact phone number
Your National Insurance number – leave blank if the correct
What makes up your Tax ReturnTo make a complete return of your taxable income and gains for the year to 5 April 2009 you may need to complete someseparate supplementary pages. Answer the following questions by putting 'X' in the 'Yes' or 'No' box.
Student Loan repaymentsPlease read page TRG 6 of the guide before completing boxes 1 and 2
EmploymentIf you were an employee, director, office holder or agencyworker in the year to 5 April 2009, do you need tocomplete Employment pages? Please read pagesTRG 2 and TRG 3 of the guide before answering.
Fill in a separate Employment page for each employment,directorship etc, for which you need to complete anEmployment page and say how many pages youare completing.
Yes No Number
Self-employmentDid you work for yourself (on your ‘own account' or in self-employment) in the year to 5 April 2009? (Answer ‘Yes' if you were a ‘Name' at Lloyd’s.) Fill in a separate Self-employment page for each business and say how manypages you are completing.
Yes No Number
PartnershipWere you in partnership? Fill in a separate Partnership pagefor each partnership you were a partner in and say howmany pages you are completing.
Yes No Number
UK propertyDid you receive any income from UK property (includingrents and other income from land you own or lease out)?
Yes No
ForeignIf you:• received any foreign income, or income gains; • have, or could have, received (in the widest sense)
income, or a capital payment or benefit from aperson abroad as a result of any transfer of assets;
• want to claim relief for foreign tax paid;please read the notes on pages TRG 3 and 4 to decide ifyou have to fill in the Foreign page.
Do you need to complete the Foreign page?
Yes No
Trusts etc.Did you receive, or do we consider you to have received, income from a trust, settlement or a deceasedperson’s estate?
Yes No
Capital gains summaryIf you disposed of any chargeable assets (including, forexample, stocks, shares, units in a unit trust, land andproperty, goodwill in a business), or had any chargeablegains, or you wish to claim an allowable loss or make anyother claim or election, read pages TRG 5 of the guide todecide if you have to fill in the Capital gains summary page.
Do you need to complete the Capital gains summary page?
Yes No
Residence, remittance basis etcWere you, for all or part of the year to 5 April 2009, one ormore of the following – not resident, not ordinarily residentor not domiciled in the UK and claiming the remittancebasis; or dual resident in the UK and another country?
Yes No
Supplementary pagesIf you answered ‘Yes' to any of Questions 1 to 8, pleasecheck to see if, within this return, there is a page dealingwith that kind of income etc. If there is not, you will needseparate supplementary pages. Do you need to get andcomplete extra loose supplementary pages?
Yes No
If ‘Yes', you can go to www.hmrc.gov.uk to download them,or ring 0845 9000 404 and ask us for the relevant page.
Some less common kinds of income and tax reliefs (not
covered by Questions 1 to 8), and details of tax avoidance
schemes, should be returned on the Additional informationpages enclosed in the Tax Return pack. Do you need to
complete the Additional information pages?
Yes No
9
8
7
6
5
4
3
2
1
If you have received notification from the Student LoansCompany that repayment of an Income Contingent StudentLoan began before 6 April 2009, put ‘X' in the box
If your employer has deducted Student Loan repaymentsenter the amount deducted
£ 0 0•
21
X
X 2
X
X
X
X
X
X
X
X
(F. T. Segal)
Tax Return: Page TR 3
Income
UK interest etc and dividends
UK pensions, annuities and other State benefits received
State Pension – the amount due for the year (not the
weekly amount)
State Pension lump sum
Tax taken off box 8
Pensions (other than State Pension), retirement annuitiesand taxable triviality payments – give details of the payers,
amounts paid and tax deducted in box 19 on page TR 6
Tax taken off box 10
Taxable Incapacity Benefit – the total amount before tax
was taken off
Tax taken off box 12
Total of any other taxable State Pensions and benefits
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
Other UK income not included on supplementary pages
Other taxable income – before expenses and tax
taken off
Total amount of allowable expenses – read page TRG 13 of
the guide
Any tax taken off box 15
Benefit from pre-owned assets – read page TRG 14 of the guide
Description of boxes 15 and 18 income – if there is not
enough space here please give details in the 'Any other
information' box on page TR 6
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,life insurance gains and certain other kinds of income go on the Additional information pages in the Tax Return pack.
UK bank, building society, unit trust, etc interest/amount which has been taxed already – the net amount after tax
Untaxed UK interest etc (amounts that have not beentaxed at all) – the total amount
Dividends from UK companies – do not include the
tax credit. Property Income Dividends (PIDs) go in
box 15 below
Dividends from authorised unit trusts and open-endedinvestment companies - do not include the tax credit.
PIDs go in box 15 below
Foreign dividends (up to £300) – the amount in sterling
after foreign tax was taken off. Do not include this
amount in the Foreign pages
Tax taken off foreign dividends (the sterling equivalent)
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
(F. T. Segal)
8 4 7
1 1 1
5 0 4 1
3 7 9 5
Tax Return: Page TR 4
Married couple’s allowance (if you or your spouse or civil partner were born before 6 April 1935) and other less commonreliefs are on the Additional information pages, enclosed in the Tax Return pack.
Tax reliefs
Payments to registered pension schemes where basic ratetax relief will be claimed by your pension provider (called‘relief at source’). Enter the payments and basic rate tax
Payments to a retirement annuity contract where basic ratetax relief will not be claimed by your provider
Payments to your employer's scheme which were notdeducted from your pay before tax
Payments to an overseas pension scheme which is not UK-registered which are eligible for tax relief and were notdeducted from your pay before tax
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Charitable giving
Gift Aid payments made in the year to 5 April 2009
Total of any 'one-off' payments in box 5
Gift Aid payments made in the year to 5 April 2009 buttreated as if made in the year to 5 April 2008 – read
page TRG 17 of the guide
Gift Aid payments made after 5 April 2009 but to betreated as if made in the year to 5 April 2009 – read
page TRG 18 of the guide
Value of any shares or securities gifted to charity
Value of any land and buildings gifted to charity
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
Blind person's allowance
If you are registered blind on a local authority or otherregister, put 'X' in the box
Enter the name of the local authority or other register
If you want your spouse's, or civil partner's, surplusallowance, put 'X' in the box
If you want your spouse, or civil partner, to have yoursurplus allowance, put 'X' in the box
14
13
12
11
If you provided your services through a service company (a company which provides your personal services to third parties), enterthe total of the dividends (including the tax credit) and salary (before tax was taken off) you withdrew from the company in thetax year - read page 19 of the guide
£ 0 0•
1
Service companies
Paying into registered pension schemes and overseas pension schemesDo not include payments you make to your employer's pension scheme which are deducted from your pay before tax orpayments made by your employer. Boxes to return pension savings tax charges and taxable lump sums from overseas pensionsschemes are on the Additional information pages.
(F. T. Segal)
Tax Return: Page TR 5
Tax refunded or set-off
If you have had any 2008–09 Income Tax refunded or set-off by us or Jobcentre Plus, enter the amount
£ 0 0•
1
If you have not paid enough taxUse the payslip at the foot of your next statement (or reminder) from us to pay any tax due.
If you owe tax for 2008–09 and have a PAYE tax code, wewill try to collect the tax due (if less than £2,000) throughyour tax code for 2010–11, unless you put ‘X’ in the box
If you are likely to owe tax for 2009–10 on income otherthan employed earnings or pensions, and you do not want usto use your 2009–10 PAYE tax code to collect that tax duringthe year, put ‘X’ in the box – read page TRG 20 of the guide
32
Name of bank or building society
Name of account holder (or nominee)
Branch sort code
Account number
Building society reference number
If you do not have a bank or building society account, or if you want a cheque to be sent to you or to yournominee, put ‘X' in the box
If you have entered a nominee's name in box 5, put ‘X' in the box
If your nominee is your tax adviser, put ‘X' in the box
Nominee's address
and postcode
To authorise your nominee to receive any repayment, you must sign in the box. A photocopy of your signaturewill not do
14
13
12
11
10
9
8
7
— —
6
5
4
If you have paid too much taxWe will repay direct to your bank or building society account – this is the safest and quickest method. Tell us where you would likeany repayment to be made by filling in boxes 4 to 13.
If you would like us to send some, or all, of your repayment to charity please use the Giving your tax repayment to charity form inyour Tax Return pack.
Finishing your Tax ReturnCalculating your tax – if we receive your Tax Return by 31 October 2009, or if you file online, we will do the calculation foryou and tell you how much you have to pay (or what your repayment will be) before 31 January 2010.
But if you want to calculate your tax ask us for the Tax calculation summary pages and notes. The notes will help you workout any tax due or repayable, and if payments on account are necessary.
B A R C L A Y S
F T S E G A L
2 0 7 4 6 3
(F. T. Segal)
9 0 8 2 7 8 0 0
Tax Return: Page TR 6
Any other information
Please give any other information in this space19
Your tax adviser, if you have one
Your tax adviser’s name
Their phone number
The first line of their address and the postcode
The reference your adviser uses for you18
17
16
15
Signing your form and sending it back
If this Tax Return contains provisional or estimated figures, put ‘X' in the box
If you are enclosing separate supplementary pages, put ‘X' in the box
2120
If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form.
The information I have given on this Tax Return and any supplementary pages is correct and complete to the best of myknowledge and belief
Date DD MM YYYY
Signature
22
If you have signed on behalf of someone else, enter thecapacity. For example, executor, receiver
Enter the name of the person you have signed for
If you filled in boxes 23 and 24 enter your name
and your address26
25
24
23
Finally, please send us your completed form in the envelope provided.
S L A C C O U N T A N C Y
L T D
L E A R H O U S E
I G 1 4 T G
X
(F. T. Segal) (F. T. Segal)
0 2 0 8 2 7 0 0 0 2 2
0 3 0 2
INFO FROM BOX 10 TR3: FRIENDS PROVIDENT,GROSS 3795.36,TAX PAID 0
SA101 2009 Tax Return: Additional information: Page Ai 1 HMRC 12/08 net
Additional informationTax year 6 April 2008 to 5 April 2009
These pages:• are for less common types of income, deductions and tax reliefs, and for other information• if completed, are to be sent back with your Tax Return (but we do not want these pages back if you have made no entries on
them, please).
If you think you need to complete them, go to www.hmrc.gov.uk or ring 0845 9000 404 and ask us for the Additionalinformation notes.
Other UK income
Interest from gilt-edged and other UK securities, deeply discounted securitiesand accrued income profits
Gilt etc. interest after tax taken off
Tax taken off
Gross amount before tax
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Life insurance gains
UK life insurance policy etc. gains on which tax was treated as paid – the amount of the gain
Number of years the policy has been held or since the last gain – whichever is less
UK life insurance policy etc. gains where no tax was treated as paid – the amount of the gain
Number of years the policy has been held or since the last gain – whichever is less
UK life insurance policy etc. gains from voided ISAs
Number of years the policy was held
Tax taken off box 8
Deficiency relief
£ 0 0•
11
£ 0 0•
10
9
£ 0 0•
8
7
£ 0 0•
6
5
£ 0 0•
4
Stock dividends, non-qualifying distributions and loans written off
Stock dividends – the appropriate amount in cash/cashequivalent of the share capital – without any tax
Non-qualifying distributions and close company loanswritten off or released
£ 0 0•
13
£ 0 0•
12
Business receipts taxed as income of an earlier year
The amount of post-cessation or other business receipts Tax year income to be taxed, for example 2007–08 YYYY YY
—
15
£ 0 0•
14
(F. T. Segal)
Tax Return: Additional information: Page Ai 2
Share schemes and employment lump sums, compensation and deductions
Share schemes – the taxable amount – excluding amounts
included on your P60 or P45
Tax taken off box 1
Taxable lump sums – excluding redundancy andcompensation for loss of your job – see notes starting on
page AiN 28 and Working Sheet 22
Lump sums or benefits received from an Employer Financed Retirement Benefits Schemeexcluding pensions
Redundancy and other lump sums and compensation payments
Tax taken off boxes 3 to 5
If you have left box 6 blank because the tax is included in box 2 on the Employment page, put 'X' in the box
Exemptions for amounts entered in box 4
Compensation and lump sum £30,000 exemption – see
page AiN 28 of the notes
Disability and foreign service deduction
Seafarers' Earnings Deduction – the total amount (and give
the names of the ships in the ‘Additional information’ box
on page Ai 4)
Foreign earnings not taxable in the UK
Foreign tax for which tax credit relief not claimed
Exempt employers’ contributions to an overseas pension scheme
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Other tax reliefs
Subscriptions for Venture Capital Trust shares – the amount
on which relief is claimed
Subscriptions for shares under the Enterprise InvestmentScheme – the amount on which relief is claimed (and
provide more information on page Ai 4)
Community Investment Tax Relief – the amount on
which relief is claimed
Annuities and annual payments made
Qualifying loan interest payable in the year
Post-cessation expenses and certain other losses
Maintenance payments (max £2,540) – only if you or your
former spouse or civil partner were born before 6 April 1935
Payments to a trade union etc. for death benefits– half the amount paid (max £100)
Relief claimed for employer's compulsory widow's,widower's or orphan's benefit scheme – (max £20)
Relief claimed on a qualifying distribution on theredemption of bonus shares or securities
£ 0 0•
10
00•£
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
(F. T. Segal)
Tax Return: Additional information: Page Ai 3
Other information
Income Tax losses
Other income losses
Earlier years' losses – which can be set against certain
other income in 2008–09
Total unused losses carried forward
Trading losses
Relief now for 2009–10 trading, or certain capital, losses
Tax year for which you are claiming relief in box 3,for example 2007–08 YYYY YY
—
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
If you are the husband (marriages up to 5 December 2005), or the spouse or civil partner, with the higher income (marriagesand civil partnerships on or after 5 December 2005) you should complete box 1 and, where appropriate, boxes 2 to 5 and box 9. If you want to claim or transfer surplus allowances complete box 10 or box 11 as well.
If you are the wife (marriages up to 5 December 2005), or the spouse or civil partner, with the lower income (marriages and civilpartnerships on or after 5 December 2005) please read the notes on page AiN 36. These notes will help you fill in boxes 6 to 11.
Your spouse’s or civil partner's full name
Their date of birth if older than you (and at least one of you was born before 6 April 1935) DD MM YYYY
If you have already agreed that half the minimumallowance is to go to your spouse or civil partner, put 'X' in the box
If you have already agreed that all of the minimumallowance is to go to your spouse or civil partner, put 'X' in the box
If, in the year to 5 April 2009, you lived with any previousspouse or civil partner, enter their date of birth
If you have already agreed that half of the minimumallowance is to be given to you, put 'X' in the box
If you have already agreed that all of the minimumallowance is to be given to you, put 'X' in the box
Your spouse’s or civil partner's full name
If you were married or formed a civil partnership after 5 April 2008, enter the date of marriage or civil partnership DD MM YYYY
If you want to have your spouse’s or civil partner's surplusallowance, put 'X' in the box
If you want your spouse or civil partner to have yoursurplus allowance, put 'X' in the box
11
10
9
8
7
6
5
4
3
2
1
If you, or your spouse or civil partner, were born before 6 April 1935, complete the relevant boxes
Age related married couple's allowance
A N N E
3 0 0 9 1 9 2 9
(F. T. Segal)
Please give any additional information in this space17
Tax Return: Additional information: Page Ai 4
Pension savings tax charges and taxable lump sums from overseas pension schemes
Value of pension benefits in excess of your AvailableLifetime Allowance, taken by you as a lump sum
Value of pension benefits in excess of your AvailableLifetime Allowance, not taken as a lump sum
Lifetime Allowance tax paid by your pension scheme
Amount saved towards your pension, in the period coveredby this Tax Return, in excess of the Annual Allowance
Amount of unauthorised payment from a pension scheme,not subject to Surcharge
Amount of unauthorised payment from a pension scheme,subject to Surcharge
Foreign tax paid on an unauthorised payment (in £ sterling)
Taxable short service refund of contributions (overseaspension schemes only)
Taxable lump sum death benefit payment (overseaspension schemes only)
Foreign tax paid (in £ sterling) on boxes 12 and 13
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
Personal details
Your name Your unique taxpayer reference (UTR)1918
Additional information
The scheme reference number The tax year in which the expected advantage arises, for example 2007–08, YYYY YY
—
—
1615
Tax avoidance schemes
F . T . S E G A L 2 4 3 7 0 7 1 7 4 1
(F. T. Segal) (F. T. Segal)
Tax Return: Self-employment (short): Page SES 1SA103S 2009 HMRC 12/08 net
Self-employment (short)Tax year 6 April 2008 to 5 April 2009
Description of business
Postcode of your business address
If your business name, description, address or postcodehave changed in the last 12 months, put ‘X’ in the box and give details in the ‘Any other information’ box ofyour Tax Return
If you are a foster carer or adult placement carer, put ‘X’in the box – read page SESN 2 of the notes
If your business started after 5 April 2008, enter the start date DD MM YYYY
If your business ceased before 6 April 2009, enter thefinal date of trading
Date your books or accounts are made up to – read
page SESN 2 of the notes
7
6
5
4
3
2
1
Read page SESN 1 of the notes to check if you should use this page or the Self-employment (full) page.
Business details
Your name Your unique taxpayer reference (UTR)
Business income – if your annual business turnover was below £67,000
Your turnover – the takings, fees, sales or money earned
by your business
Any other business income not included in box 8 – excluding Business Start-up allowance
£ 0 0•
9
£ 0 0•
8
Allowable business expensesIf your annual turnover was below £30,000 you may just put your total expenses in box 19, rather than filling in the whole section.
Costs of goods bought for re-sale or goods used
Car, van and travel expenses – after private
use proportion
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses – client entertaining
costs are not an allowable expense
Total allowable expenses – total of boxes 10 to 18
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
2 4 3 7 0 7 1 7 4 1
L O C U M
P H A R M A C I S T
N W 3 7 A A
3 1 0 3 2 0 0 9
(F. T. Segal)
F. T. SEGAL
3 8 3 0
5 0 8
Tax Return: Self-employment (short): Page SES 2SA103S 2009
Net profit or loss
Net profit – if your business income is more than your
expenses (if box 8 + box 9 minus box 19 is positive)
Or, net loss – if your expenses exceed your business income
(if box 19 minus (box 8 + box 9) is positive)
£ 0 0•
21
£ 0 0•
20
Annual Investment Allowance
Allowance for small balance of unrelieved expenditure
Other capital allowances
Total balancing charges – where you have disposed of items for more than their value
£ 0 0•
25
£ 0 0•
24
£ 0 0•
23
£ 0 0•
22
Goods or services for your own use – read page SESN 9 of
the notes
Net business profit for tax purposes (if box 20 + box 25 +
box 26 minus (boxes 21 to 24) is positive)
Loss brought forward from earlier years set-off against this year’s profits – up to the amount in box 27
Any other business income not included in boxes 8 or 9 – for example, Business Start-up Allowance
£ 0 0•
29
£ 0 0•
28
£ 0 0•
27
£ 0 0•
26
Total taxable profits or net business loss
Total taxable profits from this business (if box 27 + box 29
minus box 28 is positive)Net business loss for tax purposes (if boxes 21 to 24
minus (box 20 + box 25 + box 26) is positive)
£ 0 0•
31
£ 0 0•
30
Losses, Class 4 NICs and CIS deductionsIf you have made a loss for tax purposes (box 31), read page SESN 10 of the notes and fill in boxes 32 to 34 as appropriate
Loss from this tax year set-off against other income for 2008–09
Loss to be carried back to previous year(s) and set-off against income (or capital gains)
Total loss to carry forward after all other set-offs – including unused losses brought forward
If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SESN 10 of the notes
If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SESN 10 of
the notes
Deductions on payment and deduction statements fromcontractors – construction industry subcontractors only
£ 0 0•
37
36
35
£ 0 0•
34
£ 0 0•
33
£ 0 0•
32
Tax allowances for vehicles and equipment (capital allowances)There are 'capital' tax allowances for vehicles and equipment used in your business (you should not have included the cost ofthese in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work outyour capital allowances.
Calculating your taxable profitsYour taxable profit may not be the same as your net profit. Read page SESN 9 of the notes to see if you need to make anyadjustments and fill in the boxes which apply to arrive at your taxable profit for the year.
(F. T. Segal) (F. T. Segal)
3 3 2 2
3 3 2 2
3 3 2 2
X
Tax Return: Self-employment (short): Page SES 1SA103S 2009 HMRC 12/08 net
Self-employment (short)Tax year 6 April 2008 to 5 April 2009
Description of business
Postcode of your business address
If your business name, description, address or postcodehave changed in the last 12 months, put ‘X’ in the box and give details in the ‘Any other information’ box ofyour Tax Return
If you are a foster carer or adult placement carer, put ‘X’in the box – read page SESN 2 of the notes
If your business started after 5 April 2008, enter the start date DD MM YYYY
If your business ceased before 6 April 2009, enter thefinal date of trading
Date your books or accounts are made up to – read
page SESN 2 of the notes
7
6
5
4
3
2
1
Read page SESN 1 of the notes to check if you should use this page or the Self-employment (full) page.
Business details
Your name Your unique taxpayer reference (UTR)
Business income – if your annual business turnover was below £67,000
Your turnover – the takings, fees, sales or money earned
by your business
Any other business income not included in box 8 – excluding Business Start-up allowance
£ 0 0•
9
£ 0 0•
8
Allowable business expensesIf your annual turnover was below £30,000 you may just put your total expenses in box 19, rather than filling in the whole section.
Costs of goods bought for re-sale or goods used
Car, van and travel expenses – after private
use proportion
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses – client entertaining
costs are not an allowable expense
Total allowable expenses – total of boxes 10 to 18
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
2 4 3 7 0 7 1 7 4 1
T R I N K E T S
D E A L E R
N W 3 7 A A
0 5 0 4 2 0 0 9
(F. T. Segal)
F. T. SEGAL
1 9 6 3
1 8 5 3
Tax Return: Self-employment (short): Page SES 2SA103S 2009
Net profit or loss
Net profit – if your business income is more than your
expenses (if box 8 + box 9 minus box 19 is positive)
Or, net loss – if your expenses exceed your business income
(if box 19 minus (box 8 + box 9) is positive)
£ 0 0•
21
£ 0 0•
20
Annual Investment Allowance
Allowance for small balance of unrelieved expenditure
Other capital allowances
Total balancing charges – where you have disposed of items for more than their value
£ 0 0•
25
£ 0 0•
24
£ 0 0•
23
£ 0 0•
22
Goods or services for your own use – read page SESN 9 of
the notes
Net business profit for tax purposes (if box 20 + box 25 +
box 26 minus (boxes 21 to 24) is positive)
Loss brought forward from earlier years set-off against this year’s profits – up to the amount in box 27
Any other business income not included in boxes 8 or 9 – for example, Business Start-up Allowance
£ 0 0•
29
£ 0 0•
28
£ 0 0•
27
£ 0 0•
26
Total taxable profits or net business loss
Total taxable profits from this business (if box 27 + box 29
minus box 28 is positive)Net business loss for tax purposes (if boxes 21 to 24
minus (box 20 + box 25 + box 26) is positive)
£ 0 0•
31
£ 0 0•
30
Losses, Class 4 NICs and CIS deductionsIf you have made a loss for tax purposes (box 31), read page SESN 10 of the notes and fill in boxes 32 to 34 as appropriate
Loss from this tax year set-off against other income for 2008–09
Loss to be carried back to previous year(s) and set-off against income (or capital gains)
Total loss to carry forward after all other set-offs – including unused losses brought forward
If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SESN 10 of the notes
If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SESN 10 of
the notes
Deductions on payment and deduction statements fromcontractors – construction industry subcontractors only
£ 0 0•
37
36
35
£ 0 0•
34
£ 0 0•
33
£ 0 0•
32
Tax allowances for vehicles and equipment (capital allowances)There are 'capital' tax allowances for vehicles and equipment used in your business (you should not have included the cost ofthese in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work outyour capital allowances.
Calculating your taxable profitsYour taxable profit may not be the same as your net profit. Read page SESN 9 of the notes to see if you need to make anyadjustments and fill in the boxes which apply to arrive at your taxable profit for the year.
Tax calculation summaryTax year 6 April 2008 to 5 April 2009
Underpaid tax for earlier years included in your tax codefor 2008–09 – enter the amount from your PAYE Notice
of Coding
Underpaid tax for 2008–09 included in your tax code for 2009–10 – enter the amount from your PAYE Notice
of Coding
£ •
8
£ •
7
Underpaid taxIf you pay tax under PAYE, look at your PAYE Notice of Coding and the notes in Section 11 of the Tax calculation summary notes,then fill in boxes 7 and 8 as appropriate.
Total tax, Student Loan repayment and Class 4 NICs duebefore any payments on account
Total tax, Student Loan repayment and Class 4 NICsoverpaid
Student Loan repayment due
Class 4 NICs due
Capital Gains Tax due
Pension charges due
£ •
6
£ •
5
£ •
4
£ 0 0•
3
£ •
2
£ •
1
Self assessmentYou can use the Working Sheet in the Tax calculation summary notes to work out the total tax, Student Loan repayment and Class 4 NICs due or overpaid for 2008–09. If the result is a positive amount, enter it in box 1; if it is a negative, enter it in box 2.
Blind person’s surplus allowance you can have If you or your spouse or civil partner were born before 6 April 1935, the amount of married couple’s surplus allowance you can have
£ 0 0•
12
£ 0 0•
11
Blind person's surplus allowance and married couple's surplus allowanceEnter the amount of any surplus allowance transferred from your spouse or civil partner.
If you are claiming to reduce your 2009–10 payments onaccount, put ‘X’ in the box – enter the reduced amount of
your first payment in box 10 and say why you are making
the claim in box 16 overleaf
Your first payment on account for 2009–10 – enter
the amount (including pence)
£ •
109
Payments on accountPlease read the notes for Section 12 of the Tax calculation summary notes to see if you need to make any payments on accountfor 2009–10.
Increase in tax due because of adjustments to an earlier year
Decrease in tax due because of adjustments to an earlier year
Any 2009–10 repayment you are claiming now
£ •
15
£ •
14
£ •
13
Adjustments to tax dueYou may need to make an adjustment to increase or decrease your tax for 2008–09 because you are claiming averaging forfarmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2008–09 certainlosses from 2009–10. If you need help in filling in these boxes, ask us or your tax adviser.
(F. T. Segal)
F. T. Segal - Year Ended 5th April 2009
Client Code: 0302 Name: F. T. Segal Tax Ref: 24370 71741
UK banks, building societies and unit trust etc interest
Name of the bank, building society, Paid Interest Tax Interest Grosssavings bank or deposit taker. Gross after tax taken off before tax interest
Barclays - A/C 90141798 197.22 49.30 246.52
Barclays - A/C 90827800 0.12 0.03 0.15
Britannia - A/C 085225663 0.00 0.00 0.00
Nationwide - A/C 82246669 161.81 40.45 202.26
Post Office - A/C 90786810909963 487.70 121.92 609.62
Sainsburys - A/C 07069558 0.24 0.06 0.30
Totals 847.09 211.76 1058.85 0.00
Other pensions and retirement annuities
Overseasservice Gross Amount after
Name(s) and address(es) of the payer(s) of the pension pension amount Tax taxand the amount of your pension(s) deduction before tax taken off taken off
Friends Provident Tick 3795.36 0.00 3795.36
Totals 3795.36 0.00 3795.36
Overseas service pension deduction 0.00Other exempt amounts 0.00
Dividends and other qualifying distributions from UK companies
Dividend/ Dividend Holding Company Date distribution Tax credit plus credit
344 HBOS 12 May 2008 111.11 12.35 123.46
100 London Clubs Int Ltd Nil
10 Rank Group Nil
14 Stanley Leisure Nil
14 Stanley Leisure A Nil
Totals 111.11 12.35 123.46
(F. T. Segal)
Client: 0302 - F. T. Segal Tax Return Summary 2008/2009Client: 0302 - F. T. SegalIRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ
Tax Return Summaryfor the year ended
5 April 2009
This is a printed version of the information which will be transmitted to the HM Revenue & Customs once authorised by you. Before transmitting the return informationto me using the Internet Service, your tax adviser must provide you with this hard copy form of your tax return information. You must sign the statement below, at Q22,before your return information can be sent to me. If you sign this hard copy and it contains false information or you conceal any part of your income or chargeablegains, you can be prosecuted. You may also have to pay substantial financial penalties. It is recommended that you retain this hardcopy.
UTR 24370 71741Tax Reference 24370 71741
Date 6 April 2009
HM Revenue & Customs office address
Area DirectorSEFTONThe TriadStanley RoadBOOTLEL75 1HW
Telephone 0845 300 3939
The Inland Revenue Mark (IRmark) number
The Inland Revenue Mark (IRmark) number assigned to your taxreturn information is: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ. This numberappears on each page of this hardcopy, which is consecutively numbered.
The following details comprise the information to be sent electronically.
Title/Firstnames/Surname: F. T. SegalTaxpayer Reference: 24370 71741 National Insurance Number: ZT894742D
If the details above are different to those shown on the Return Form orNotice to File sent to you, please ensure that box 2 in the section headed'Your personal details' is tickedIssue addressF. T. Segal8 Osprey Court256/258 Finchley RoadLondonNW3 7AA
Reference
N.B: This summary is supplied for internal use only and not for submission to HM Revenue & Customs.
Information regarding supplementary pages, questions Q1 to Q9, is printed at the end of this summary
Your personal details
l Your date of birth 1 10/12/1936
l Your national insurance number 4 ZT894742D
Were there any Student Loan repayments? YES
Did you receive any income from UK interest and dividends? YES
l Enter details of taxed bank or building society unit trust etc interest
Amount after tax taken off
1 £ 847.09
l Dividends and other qualifying distributionsfrom UK companies
Dividend/distribution
3 £ 111.11
Did you receive a taxable UK pension, retirement annuity, or other state benefit? YES
l State Pension - enter the total of your entitlements for the year
Taxable amount for 2008-09
7 £ 5041.40
(F. T. Segal)
Client: 0302 - F. T. Segal Tax Return Summary 2008/2009Client: 0302 - F. T. SegalIRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ
l Pensions (other than State Pensions), retirement annuities and triviality payments Tax taken off Gross amount before tax
11 £ 10 £ 3795.36
Did you receive any other taxable income or benefit whichyou have not already entered elsewhere in your Tax Return?
YES
Do you want to claim relief for your pension contributions? YES
Have you made any gifts to charity? YES
Do you want to claim Blind Person's allowance? YES
Did you receive income from Service companies? YES
Have you already had any 2008-09 tax refunded or set offby your HM Revenue & Customs office or by Jobcentre Plus?
YES
YESHave you not paid enough tax?
YESHave you paid too much tax?
We will repay direct to your bank or building society account – this is the safest and quickest method. Tell us where you would likeany repayment to be made by filling in boxes 4 to 13.If you would like us to send some, or all, of your repayment to charity please use the Sending your tax repayment to charity formin your Tax Return pack.
l Name of bank or building society 4 Barclays
l Name of account holder (or nominee) 5 F T Segal
l Branch sort code 6 20-74-63
l Account number 7 90827800
l
To authorise your nominee to receive any repayment,you must sign in the box. A photocopy of your signaturewill not do
14
Do you have a tax adviser? YES
l Your tax adviser 15 SL Accountancy Ltd
l Their phone number 16 02082700022
l The first line of their address and the postcode 17 Lear House
259-261 Cranbrook Road
IG1 4TG
l The reference the adviser uses for you 18 0302
(F. T. Segal)
Client: 0302 - F. T. Segal Tax Return Summary 2008/2009Client: 0302 - F. T. SegalIRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ
Signing your form and sending it back
l If you are enclosing separate supplementary pages,tick the box
21
If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form.
22 The information I have given in this Tax Return is correct and complete to the best of my knowledge and belief.
Signature Date
Additional Information
Did you receive Interest from gilt edged and otherUK securities (and accrued income charges)?
YES
Did you make any gains on UK life insurance policies? YES
Did you receive Stock dividends, non-qualifying distributions and loans written off? YES
Were there Business receipts taxed as income of an earlier year? YES
Did you have Share schemes and employment lump sums, compensation and deductions? YES
Do you want to claim Other tax reliefs? YES
Do you want to claim Age related married couple's allowance? YES
Boxes 1 to 5 and, if appropriate, 9, 10 or 11, should be completed by a husband (marriages up to 5 December 2005) or by thespouse or civil partner with the higher income (marriages and civil partnerships on or after 5 December 2005).Boxes 6 to 8, and, if appropriate, 9, 10 or 11, should be completed by a wife (marriages up to 5 December 2005) or the spouse orcivil partner with the lower income (marriages and civil partnerships on or after 5 December 2005) who has already claimed halfor all of the minimum married couple’s allowance.
Spouse or civil partner's full namel 1 Anne
l Their date of birth (only if born before 6 April 1935 and if older than you) 2 30/09/1929
Did you have Income Tax losses? YES
Did you have Pension savings tax charges and taxablelump sums from overseas pension schemes?
YES
Do you expect to benefit from Tax avoidance schemes? YES
Calculating your tax
l Total tax, Student Loan repayment and Class 4 NICsoverpaid
2 £ 64.35
(F. T. Segal)
Client: 0302 - F. T. Segal Tax Return Summary 2008/2009Client: 0302 - F. T. SegalIRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ
Did you give a repayment to charity? YES
Supplementary Pages Description Taxable Tax Paid
Self-employment F. T. Segal-Trinkets dealer 0.00 0.00
